The bill would require an increase in the taxpayer's employment of full-time employees in the United States in order to claim the tax credit for insourcing expenses.

[1] The Bring Jobs Home Act was introduced into the United States Senate on July 8, 2014 by Sen. John Walsh (D-MT).

"[2] Senate Minority Leader Mitch McConnell (R-KY) accused the Democrats of only being interested in politics and not in actually encouraging companies to stay in the United States.

[2] McConnell pointed to reducing corporate tax rates as a step that would keep businesses in the United States that the Democrats have been unwilling to take.

He also argues that the bill won't do anything to increasing hiring in the United States because the company can claim the credit with as few as one new job.